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TMI Blog2008 (12) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... justified in confirming the assessment of purchase turnover of gold valuing Rs. 1,62,30,263.70 under section 5A of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as, the Act ). We have heard senior counsel appearing for the petitioner and Government Pleader appearing for the respondent. The assessee is a dealer in gold ornaments. During the assessment year 1997-98, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause the address of the suppliers are not available in the three purchase bills. The bills contain only the names and the address shown is that of the petitioner's shop. The purchase bills are in the name of individual sellers who have no connection with the firm except the fact that they are close relatives of one of the partners. The officer, therefore, concluded that the gold ornaments purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s purchased and the bills are also not in conformity with rule 32(12A) of the Rules. Therefore, the contention of the petitioner that the purchase is of new gold ornaments from three individuals does not stand proved. Besides this, if the claim of the petitioner that what is purchased is new jewellery is correct, all these sellers, namely, the three individuals are required to pay tax on their sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot think we should recognise this arrangement and help evasion of tax. Further, when gold jewellery is purchased from individuals who are only users, it should be taken as old gold jewellery and not new gold jewellery as claimed by the petitioner. Moreover, no evidence was made available by the petitioner to establish their case which would have involved sales tax liability for the individuals who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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